At year-end, Marshall Enterprise's Factory Overhead account has a credit balance of $5,000, which is not a material amount. What entry should Marshall make at year-end? Multiple Choice No entry is needed. Debit Factory Overhead $5,000: credit Cost of Goods Sold $5,000. Debit Cost of Goods Sold $5.000; credit Factory Overhead $5,000 Debit Factory Overhead $5,000, credit Work in Process Inventory $5,000 Debit Factory Overhead $5.000, credit Finished Goods Inventory $5,000.